1501:3-10-07
Special provisions for property certified prior to November 7, 1994.

Forest land certified as eligible by the division for taxation
in accordance with section
5713.23 of the Revised Code
prior to November 7, 1994 shall not be subject to rules
1501:3-10-02 to
1501:3-10-06 of the
Administrative Code. These forest lands shall be subject to the following
provisions.

(A)
The forest land
certified under this rule shall consist of a minimum of five contiguous acres
and shall be no less than one hundred and twenty feet wide. It shall be
accessible for management and meet the definition of forest land as specified
in paragraph (N) of rule
1501:3-10-01 of the
Administrative Code, except that no management plan will be required. For the
purposes of forest land acreage determination, a minimum of one acre will be
deducted for any house or building site.

(1)
Forest land acreage may be
added to forest land certified under this rule only if together the total
forest land meets all eligibility requirements of paragraphs (C) to (H) of rule
1501:3-10-02 of the
Administrative Code. The minimum acreage eligible for certification shall be as
specified in paragraph (A) of this rule.

(2)
Forest land certified under this rule may
not be converted to a use other than for production of a merchantable forest
product. In the event of such a conversion, a notice of violation will be
forwarded to the county auditor and the certification shall be canceled for the
forest land.

(1)
Any change in
ownership shall result in the cancellation of forest land certification except
that an ownership change to effect the transfer of a certified property as a
result of the death of the owner to their spouse shall not result in the
cancellation of certification upon the affirmation by the surviving spouse to
the original agreement terms and forest management plan if applicable.

(2)
When certified forest land is
divided or split into two or more ownerships, the certification is canceled.
Each new owner, including the original, may apply for certification as
specified in rule
1501:3-10-02 of the
Administrative Code.